Issued Capital
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Accounting for Companies Limited by Shares
MS: Modal Diterbitkan · EN: Issued Capital · ZH: 已发行股本
Meaning
Issued capital is the portion of authorised capital that has been offered and sold to the public or investors. Its amount must be equal to or less than the authorised capital. Issued capital shows the value of shares that shareholders have taken up.
Example
For example, Gemilang Berhad with an authorised capital of 500,000 shares of RM1 chooses to issue only 300,000 shares. Its issued capital is therefore RM300,000, while the remaining 200,000 shares are still unissued.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 5